Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.1420


190.1420 Cooling Towers. The manufacture and construction of cooling towers and large size water tanks, either on concrete foundations or upon specially built towers, which are affixed to realty, constitute the consumption of materials used at cost and the tax is based upon such cost price.

With regard to small tanks, size of the tanks alone is not determinative of whether they are to be considered "fixtures" or "materials." If they are prefabricated, there being no labor of construction, erection, or assembly on the site of installation, the only labor performed there being the attaching of the tanks to realty by plumbing connections, bolts, etc., the tanks should be regarded as "fixtures." 9/1/53.